Balance the Sales Account: Find the Balancing Figure

What is total sales for the period?

Look at the account and calculate out how much each side totals. Then find the difference between the two sides. This is the balancing figure.

Type figures in the "post-it" note below


DR CR
Date Details Amount Date Details Amount
      December 5 Bank Account 10000
      December 18 Debtor - Hampstead Heath Party Hire Account 2000
      December 24 Bank Account 15000
      December 31 Bank Account 20000
           
           





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